An Analysis of the Reliability of the FASB Data Bank of Changing Price and Pension Information.
对比了FASB发布的养老金和通胀调整数据磁带与公司年报中的对应数据，发现存在错误，提醒未来使用者注意潜在问题。
Abstract ABSTRACT: The FASB has issued computer data tapes for both pension disclosures and inflation-adjusted amounts. This note reports the results of a comparison of a sample of data from the FASB data tapes with amounts from the annual reports. This study warns future users of the tapes of potential pitfalls in their use. All errors have been reported to the FASB for their use in updating the tapes.